国际税法反思

国际税法反思

Universiteit Leiden

关于此课程： In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. This course provides learners with the tools to become fully informed participants in the debate by explaining the foundations and practice of international tax law as well as addressing current developments and the ethical aspects of tax planning.

In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course.

In this second module, we will start breaking down our tax planning base case. To that end, we will study the design of corporate tax law systems during this module. In the videos and (recommended) reading materials, we analyse the typical design elements of corporate tax law systems.

In this third module, we will continue to analyze our tax planning base case. To that end, in module 2, we studied the typical design of corporate tax law systems. In this module, we will look at international aspects of corporate tax law systems (CFC, qualification mismatches). We will also get to the core of international tax law and study double tax treaties.

In this fourth module, we will be focusing on transfer pricing, a technique which is used to allocate the profits made by a group of companies to the individual group members. Transfer pricing is an area of tax law which is becoming increasingly important. Our study will focus on the basics of transfer pricing: the 'arm's length principle', comparability and transfer pricing methods, but will also address business restructurings and include a case study.

In this fifth module, we will take a look at the developments in the area of corporate tax planning within the EU, focusing on recent developments and the actions which have been taken within the EU to ensure that international tax planning of multinationals does not negatively affect corporate taxation within its territory. Also, we will discuss the limits which EU tax law places on domestic and international measures to counter aggressive tax planning and BEPS.

视频: Advanced track - Draft Commission notice on the notion of state aid

Reading: Required reading

Reading: Recommended reading

Reading: Video transcripts - module 5

已评分: European Union law & fiscal state aid

已评分: Peer Assignment 3

第 6 周

Tax planning & ethical dimensions

This sixth and last module will be about the ethical aspects of tax planning. Prof. Douma will be interviewing a number of key stakeholders in the current debate to reflect on what we have learned in the previous modules. In addition, you will find the final exam which will enable you to complete the course.

Each course is like an interactive textbook, featuring pre-recorded videos, quizzes and projects.

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制作方

Universiteit Leiden

Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge in applying for academic posts and for functions outside academia.
Leiden University is the oldest university in the Netherlands. It was founded in February 1575, as a gift from William of Orange to the citizens of Leiden after they had withstood a long siege by the Spanish. Our motto is: Praesidium Libertatis — Bastion of Liberty.

评分和审阅

已评分 4.8，总共 5 个 507 评分

One of the most toughest course on Coursera and it was a great challenge completing it. I hope the Course is updated with new lectures and it will be a pleasure watching the videos again.

JC

Great course, even for an experienced tax practitioner like myself, I still learnt a lot. You can really feel the depth of experience and knowledge from the instructors as they teach. The reading materials are also well selected and relevant. An update of the course now that BEPS has been implemented and given the fast changing landscape of international tax could be considered.

LS

This course is very interesting and very well done. Video are very interesting and educational. I highly recommend this course to everyone who want to learn some of the international tax system.

DN

It was an extremely interesting course with excellent reading materials and tough exam questions. Thank you very much!